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DE SB26

Bill

Status

Passed

5/9/2018

Primary Sponsor

Margaret Henry

Click for details

Origin

Senate

149th General Assembly

AI Summary

  • Creates a one-time $100 tax credit per automatic external defibrillator (AED) unit for businesses that purchase and place AEDs in service at Delaware business locations
  • Credit applies to tax years beginning after December 31, 2017
  • Credit is claimed only in the tax year the AED is placed in service
  • Establishes Chapter 20C of Title 30 of Delaware Code to provide tax incentives encouraging businesses to acquire AEDs

Legislative Description

An Act To Amend Title 30 Of The Delaware Code Relating To Business Tax Credits And Deductions.

Last Action

Signed by Governor

5/9/2018

Committee Referrals

Revenue & Finance4/6/2017
Finance3/16/2017

Full Bill Text

No bill text available